Výsledky vyhledávání - "Andreas Koutoupis"

Akademický článek

Impact of the audit committee on audit fees: A review and future research agenda

Autor: Michail Nerantzidis, Andreas Koutoupis, George Drogalas, Christina Vadasi, Dimitrios Mitskinis

Publikováno v: Cogent Business & Management, Vol 10, Iss 2 (2023)

AbstractOver the last decades, research on the relationship between audit committees (ACs) and audit fees (AFs) has been increasing. Although numerous scholars have studied this topic, to the best of our knowledge, there is no systematic literature r

Externí odkaz: https://doaj.org/article/d95cc43bcf1f48d0bac89b07836e8d7e

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Akademický článek

The effects of COVID-19 on firms’ liquidity: evidence from the Athens Stock Exchange

Autor: Michail Nerantzidis, Andreas Koutoupis, Panayiotis Tzeremes, Georgios Drogalas, Dimitrios Mitskinis

Publikováno v: Journal of Business Economics and Management, Vol 24, Iss 1 (2023)

Motivated by the recent study of De Vito and Gómez (2020), this paper examines how the COVID-19 pandemic could influence the liquidity of Greek listed firms. It also explores the main factors that drive the level of operating cash flow (OCF). By sim

Externí odkaz: https://doaj.org/article/e77237b267954009ab0ec0039b14aa7e

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Akademický článek

Merger decisions, accounting information and performance stability inside and outside of economic crisis periods: evidence from Greece

Autor: Michail Pazarskis, Nikolaos Giovanis, Andreas Koutoupis, Aikaterini Chasiotou

Publikováno v: Journal of Business Economics and Management, Vol 23, Iss 5 (2022)

This study examines the merger decisions from a sample of Greek listed companies in the economic crisis period and shortly after its end, by employing various quantitative and qualitative variables of mergers that signalize different levels of risk.

Externí odkaz: https://doaj.org/article/757247a3ae164647855e7577cfc39f3d

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Akademický článek

Does independent director’s cash compensation matter? Evidence from corporate fraud

Autor: Alkebsee Radwan, Gaoliang Tian, Alexandros Garefalakis, Andreas Koutoupis, Panagiotis Kyriakogkonas

Publikováno v: Journal of Business Economics and Management, Vol 23, Iss 4 (2022)

This study empirically investigates the relationship between independent directors’ cash compensation and the likelihood of corporate fraud. Using data of 2542 Chinese firms and 17239 firm years from 2010 to 2017, the findings of logistic regressio

Externí odkaz: https://doaj.org/article/f1aa6d24c287492e9fb92dd4283fced5

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Akademický článek

Corporate mergers and accounting performance during a period of economic crisis: evidence from Greece

Autor: Michail Pazarskis, Manthos Vogiatzoglou, Andreas Koutoupis, George Drogalas

Publikováno v: Journal of Business Economics and Management, Vol 22, Iss 3, Pp 577-595 (2021)

Merger deals are one of the most important business strategies which can change the company value dramatically. Mergers have been constantly a subject of debate and analysis over the past decades. Thus, it is a matter of great interest to analyze mer

Externí odkaz: https://doaj.org/article/d3896bd17898443cbef0af13bfcafb60

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Akademický článek

Tax professionals’ role and ethics during a period of economic crisis in a small European country

Autor: Michail Pazarskis, Athanasia Karakitsiou, Andreas Koutoupis, Despoina Sidiropoulou

Publikováno v: Contabilitate şi Informatică de Gestiune, Vol 19, Iss 4, Pp 734-758 (2020)

Research Question: This paper analyses the role and ethics of tax professionals in the collection of public revenue from business activity during a period of economic crisis in Greece. Motivation: We attempt to analyse the respective influences of a

Externí odkaz: https://doaj.org/article/6fef41ce53904e3eb5589c16188e68d5

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Akademický článek

Mergers and accounting performance: Some evidence from Greece during the economic crisis

Autor: Michail Pazarskis, George Drogalas, Andreas Koutoupis

Publikováno v: Contabilitate şi Informatică de Gestiune, Vol 17, Iss 1, Pp 31-45 (2018)

The study examines the impact of mergers on the accounting performance of merger-involved firms in Greece. The study analyses four basic profitability ratios from financial statements of a sample of sixty Greek listed firms at the Athens Exchange tha

Externí odkaz: https://doaj.org/article/f8c2772104484630b606fb3d1dba99fe

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